cover
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
Location
Kab. bogor,
Jawa barat
INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, finance and business research. E-ISSN 2656-4351 ISSN Print 2656-2871   DOI: 10.47467/alkharaj  Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/alkharaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/alkharaj.
Articles 114 Documents
Search results for , issue "Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 114 Documents clear
Pengaruh Kompetensi, Due Profesional Care dan Independensi terhadap Kualitas Audit: Studi Kasus Kantor Akuntan Publik (KAP) Kota Palembang Elsyah Julianti Andini; Poppy Indriani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4953

Abstract

This study alims tol exalmine the influence olf colmpetence, due prolfessiolnall calre, alnd independence oln aludit quallity in Public Alccolunting Firms (KAlP) in Pallembalng City. The independent valrialbles in this study alre colmpetence, due prolfessiolnall calre, alnd independence, while the dependent valrialble is aludit quallity. This study uses al qualntitaltive methold. The polpulaltioln in this study is alll aluditolrs whol wolrk alt the Public Alccolunting Firm (KAlP) in Pallembalng City. The salmple wals determined using the purpolsive salmpling technique. Daltal wals colllected throlugh the distributioln olf questiolnnalires tol 30 aluditolrs wolrking alt the Pallembalng City KAlP. Primalry daltal colllectioln techniques alnd daltal alnallysis used multiple linealr regressioln alnallysis olf SPSS solftwalre versioln 25. The metholds used in this study alre Descriptive Alnallysis, Vallidity Test, Relialbility Test, Clalssicall Alssumptioln Test, Multiple Linealr Regressioln Alnallysis Test, R2 Colefficient olf Determinaltioln Test alnd t-Test. The results sholwed thalt colmpetence hald al polsitive alnd significalnt effect oln aludit quallity, while due prolfessiolnall calre alnd independence did nolt halve al significalnt effect oln aludit quallity. This mealns thalt the higher the aluditolr's colmpetence, the higher the quallity olf the aludit prolduced. Holwever, due prolfessiolnall calre alnd aluditolr independence dol nolt halve al significalnt influence oln aludit quallity.
Pengaruh Perceived Credibility, Trust, Subjective Norms, Perceived Behavioral Control, dan Perceived Expertise terhadap Attitude toward the Influencer dan kaitannya dengan Purchase Intention pada Doctor Influencer Avoskin Putra, Afwin Purnama; Dewi, Citra Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4957

Abstract

Influencer marketing is an effective strategy in the digital era, the use of doctor influencers in skincare promotions increases sales and purchasing intention. Doctors are the most trusted figures in providing health solutions in Indonesia. This study aims to determine and see the effect of perceived credibility, trust, subjective norms, perceived behavioral control, and perceived expertise on attitudes toward the influencer and the effect of attitudes toward the influencer on purchase intention. The method used in this study is descriptive and quantitative, with the contribution of 400 audience respondents who have watched Avoskin promotions using doctor influencers as talents or brand ambassadors for their promotions. The sampling technique used is non probability sampling with a purposive sampling type. Data processing and analysis techniques use PLS-SEM on the SmartPLS 4.0. The results of this study indicate that there is a favorable correlation between perceived credibility, trust, subjective norms, perceived behavioral control, and perceived expertise, on attitudes toward the influencer, which have an impact on the positive attitude of the audience towards product promotions using doctor influencers. In addition, the correlation of attitudes toward the influencer to purchase intention triggers the emergence of audience purchase intentions for products promoted by doctor influencers.
Evaluasi Program Pemberdayaan Lembaga Kemasyaratan dalam Peningkatan Teknologi Tepat Guna pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Malinau, Provinsi Kalimantan Utara Kiring Yopi; Muhlis Hafel; Darmanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.5862

Abstract

The purpose of this study is to analyze and identify community empowerment programs in improving appropriate technology at the Malinau Regency Community and Village Empowerment Office using the CIPP (Context, Input, Process, and Product) method. The method used uses a qualitative method with a survey design and in-depth interviews. Data was collected through interviews with resource persons of the head of the office, secretary, head of the field, staff of the empowerment office and the community. The results of data analysis show that the CIPP evaluation of the community empowerment program through appropriate technology in Malinau Regency shows effectiveness in increasing community independence and productivity despite various challenges. The input evaluation indicates the need for transparent management of funds and resources, active participation, and the use of technology that is appropriate to local conditions. In terms of process, program implementation adhered to SOPs, increased community safety and satisfaction, and training was effective in enhancing skills. The product evaluation showed that the program succeeded in increasing the capacity and independence of the institution and had a positive impact on community welfare. Challenges include limited access to technology, resources, and lack of training and collaboration, but enabling factors such as government support, planning, and distribution of tools remain key strengths in implementation.
Analisis Faktor-faktor yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Pentingnya Pelaporan Keuangan Serta Prospek Implementasi SAK ETAP Abdul Malik Hakim; Sasongko, Noer
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.5914

Abstract

This study aims to identify the factors influencing the perceptions of Micro, Small, and Medium Enterprises (MSMEs) in Sukoharjo District regarding the importance of preparing financial statements based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The study employs a quantitative approach with a descriptive and causal associative research design. A total of 100 respondents were selected as the sample using the convenience sampling method. The independent variables in this study include education level, accounting knowledge, business duration, and business size, while the dependent variable is the perception of the importance of financial statements based on SAK ETAP. The analysis results indicate that education level influences perceptions at a 10% significance level, accounting knowledge and business size significantly affect MSMEs’ perceptions, while business duration does not have a significant impact.

Page 12 of 12 | Total Record : 114


Filter by Year

2024 2024


Filter By Issues
All Issue Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue